9. | Earnings per share |
Basic earnings per share amounts are calculated by dividing net profit for the year attributable to ordinary equity holders of the parent by the weighted average number of ordinary shares outstanding during the year.
Diluted earnings per share amounts are calculated by dividing the net profit attributable to ordinary equity holders of the parent adjusted for the effect of any potential share exercise by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares.
The following reflects the income and share data used in basic and diluted earnings per share computations for the years ended December 31:
2015 | 2016 | 2017 | ||||||||||
Net profit attributable to ordinary equity holders of the parent for basic earnings |
5,187 | 2,474 | 3,114 | |||||||||
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Weighted average number of ordinary shares for basic earnings per share |
57,819,164 | 60,477,840 | 60,755,706 | |||||||||
Effect of share-based payments |
147,851 | 167,197 | 404,357 | |||||||||
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Weighted average number of ordinary shares for diluted earnings per share |
57,967,015 | 60,645,037 | 61,160,063 | |||||||||
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Earnings per share: |
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Basic, profit attributable to ordinary equity holders of the parent |
89.72 | 40.91 | 51.25 | |||||||||
Diluted, profit attributable to ordinary equity holders of the parent |
89.49 | 40.79 | 50.92 |
There have been no other transactions involving ordinary shares or potential ordinary shares between the reporting date and the date of completion of these financial statements.